Section 42(3) in The Gujarat Value Added Tax Act, 2003
(3)In a case where payment by instalment is allowed under sub-section (2) and the dealer or the person liable for such payment commits default in paying any one of the instalments within the time fixed by the Commissioner under that sub-section, the dealer or the person shall be deemed to be in default in respect of the whole of the amount then outstanding and the other instalments shall be deemed to have been due on the same date as the instalment in default.
